Given the task definition and input, reply with output. You will be given a passage, and your task is to generate a Yes/No question that is answerable based on the given passage.

Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost. Costs include all costs of purchase, costs of conversion and other costs that are incurred in bringing the inventories to their present location and condition. Costs of goods made by the businesses include material, labor, and allocated overhead. The costs of those goods which are not yet sold are deferred as costs of inventory until the inventory is sold or written down in value.

does cost of goods sold include fixed and variable costs?